Toronto Manufacturing is a furniture manufacturer with two departments: molding and finishing. The company uses the First-in-First-Out method of process costing. In August, the following data were recorded for the finishing department:

Units of beginning work-in-process inventory	12,500
Percentage completion of beginning work-in-process units	25%
Units started	94,500
Units completed	62,500
Units in ending inventory	25,000
Percentage completion of ending work-in-process units	95%
Total costs added during current period:
Direct materials	$819,000
Direct manufacturing labor	$810,500
Manufacturing overhead	$770,000
Work in process, beginning:
Transferred-in costs	$103,625
Conversion costs	$ 52,500
Cost of units transferred in during current period	$809,375

Conversion costs are added evenly during the process. Direct materials costs are added when production is 90% complete. The inspection point is at 80% stage of production. Normal spoilage is 10% of all good units that pass inspection. Spoiled units are disposed of at zero net disposal value.

Required

For August, summarize total costs to account for, and assign these costs to units completed and transferred out (including normal spoilage), to abnormal spoilage, and to units in ending work-in-process.